Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
This law applies to documents relating to the tax administration and individual taxable persons established in the tax administration ( Tax documents ) And the information contained therein ( Tax information ). The provisions of this Act concerning a taxable person shall also apply to other reporting and disclosure requirements and to the grouping. (11.06.2010/522)
This law shall also apply to documents issued or drawn up to the Authority, including information referred to in paragraph 1.
Tax documents and information shall be governed by the law on public access to (18/09/1999) And the Personal Data Act (523/1999) Unless otherwise provided for in this or other law.
Tax information shall be public as provided for in this Act.
Everyone has the right to be informed of the tax document held by the tax administration as provided for by the law on public authorities' activities, subject to that law. (11.06.2010/522)
Tax documents relating to the financial position of the taxable person, and any other tax documents showing an identifiable taxable person, shall be kept secret by the exceptions provided for in Articles 5-9, 20d and 21. (13/04/2013)
L to 79/2014 (1) entered into force on 1 December 2014. The previous wording reads:
Tax documents relating to the financial position of the taxable person, and any other tax documents showing an identifiable taxable person, shall be kept secret by the exceptions provided for in Articles 5 to 9 and 21.
The tax administration may process and provide information on a confidential tax document without prejudice to the obligation of professional secrecy as provided for in this Act.
The right of access to a confidential version of the tax document is laid down in the law on public authorities' activities.
In the case of taxation provided annually, the taxable person's name, year of birth and the province in whose territory the taxable person (1558/1995) The home municipality is located. The taxable persons who are taxed in accordance with the Law on the Tax Procedure but do not have a municipality of residence in accordance with Article 5 of the Tax Procedure Act, the public tax information is the name and the year of birth and the province of which it is situated. The tax administration unit, which has supplied the taxable person with tax. In addition, public information:
(1) the income taxable in the case of State taxation;
2) the capital gains tax on State taxation;
(3) the taxable income in municipal taxation;
(4) the amount of income tax, municipal tax and the sum of taxes and charges levied;
(5) the total amount of advances;
6. On the amount to be paid on the tax collection and recoverable.
The list of public information on income tax referred to in paragraph 1 shall be drawn up by country.
In the case of taxation, which has been delivered annually, the taxable person's name, home municipality and company and community logo are publicly available from the taxable income of the Communities and the benefits. In addition, public information:
1) taxable income;
2) the total amount of the tax charged;
(3) the total amount of advances;
4. On the amount to be paid or refunded in the tax collection.
The amount of the person and the Community public radio network shall be included in the sum of taxes and charges paid in accordance with paragraphs 1 and 3. (31.08.2012/493)
The information referred to in this section shall be in accordance with the date of expiry of the fiscal year and become public tax years at the beginning of November of the following calendar year.
Population data L 507/1993 Has been repealed by L 661/2009 , see On the Population Information System and the certification services of the Population Register Centre 661/2009 Chapter 4 . See. L of public authorities' activities 621/1999 § 24 1. 31 k
The public tax information is:
1. Real estate identification, real estate tax, and the name of the property tax;
2. On the valuation of assets under the tax (1142/2005) In accordance with Article 26 (2) of the Law on the value of the agricultural cooperative's share of the tax value established by the tax administration;
(3) the Law on the Tax Reliability of Certain SGIs (680/1976) The name of the entity receiving the tax relief and the information on the tax years concerned;
(4) tonnage tax law (476/2002) The name of the company authorised for tonnage tax purposes, the start of the tonnage tax period and the withdrawal of the approval; (12/04/1248)
L to 1248/2013 The amended paragraph 4 entered into force on 1 January 2014. The previous wording reads:
(4) tonnage tax law (476/2002) The name of the company authorised for tonnage tax purposes, the start of the tonnage tax period and the withdrawal of approval.
(5) the Law of 2013-2015 on the tax relief for investment in tax years; (993/2012) The name of the offeree company, the company and community symbol and the aggregate euro amount of the investments. (12/04/1248)
L to 1248/2013 Paragraph 5 entered into force on 1 January 2014.
The information referred to in paragraph 1 (1) shall be public at the end of the fiscal year and become public after the end of the real estate tax. The information referred to in paragraph 1 (2) shall be public at the end of the fiscal year and shall become public at the end of the Community tax. The information referred to in paragraph 1 (5) shall be in accordance with the date of the termination of the tax and become public at the end of the taxable person's tax. (12/04/1248)
L to 1248/2013 (2) entered into force on 1 January 2014. The previous wording reads:
The information referred to in paragraph 1 (1) shall be public at the end of the fiscal year and become public after the end of the real estate tax. The information referred to in paragraph 1 (2) shall be public at the end of the fiscal year and shall become public at the end of the Community tax.
Paragraph 7 has been repealed by L 22.12.2005/1133 .
The tax administration in the corporate and community information law (244/2001) And the identification and basic information of undertakings and entities that have been deposited in the Community information system shall be published in the register of undertakings and entities within the meaning of that law.
The tax administration may, at the request of the data subject to be identified, be informed of the existence of an ex-ante organisation (1118/1996) , as well as the period of validity of the indication, as well as the indication of whether a person, group or entity is registered in the VAT Code (18/01/1993) , as well as on the basis of the taxable amount and the period of validity of the registration, even if the information was not entered in the register of undertakings and entities within the meaning of the Community information law.
The tax administration may, on its own initiative, inform the payer of the work and use allowance if the registered office has been withdrawn from the register during the period of validity of the product.
Restricted to the taxable person's income and wealth tax Article 10c (627/1978) Shall be made public by the name of the entity and the identity of the entity or any other equivalent means of identification.
The tax administration is allowed to use and process the tax information it receives for a specific tax issue and for tax purposes other than other (503/2010) , without prejudice to the provisions on the protection of personal data and the confidentiality of documents.
§ 11 has been repealed by L 18.4.2008/259 .
Tax information issued under this law shall be used and processed only for the purposes in which they were issued, unless otherwise provided for in other law. Under this law, information can only be provided by means of a technical service if the data recipient has submitted an acceptable explanation that the use and protection of the data has been properly organised.
The tax administration may, notwithstanding the obligation of professional secrecy, allow the tax administration to withhold information from the Tax Administration in order to exercise his or her interests, rights or obligations. (11.06.2010/522)
Without prejudice to the obligation of professional secrecy:
(1) to the surviving spouse, to the spouse, to the administrator of the district court, to the executor and to the holders of the estate, the tax information necessary for the purpose of clearing and settlement of the estate and the distribution of the estate;
(2) In the case of a bankruptcy administrator, the tax information necessary for the settlement of bankruptcy; however, the administrator cannot be provided with sensitive personal data within the meaning of the Personal Data Protection Act.
The tax administration may provide the municipality with the information referred to in Article 5 concerning the taxable person for the purpose of carrying out the statutory tasks or the taxable person concerned, together with the information relating to the taxable person. The municipal authorities may continue to provide information to other authorities of the municipality for the purpose of carrying out statutory tasks.
Without prejudice to the confidentiality rules, the tax administration may, at the request of the municipality, provide the municipal authorities with the necessary conditions for the maintenance of the registers of the municipality containing real estate and for the purpose of judicial control of the taxable persons:
(1) information on the municipality's property tax liability with regard to individual identification;
(2) information on the ground floor of the property on the territory of the municipality, including details of the property identification, type, area, building law and intended use, other land based on the basis of the calculation of the tax value. Information and information on the tax value of the ground and hydro power and the property tax;
(3) information relating to the building in the territory of the municipality, which are the details of the building's identification, the data used to calculate the tax value of the building, and the information on the tax value, purpose and property tax of the building.
(18.11.2013/813)L to 813/2013 (2) entered into force on 1 December 2013. The previous wording reads:
The tax administration may, upon request, provide the municipal authorities with the information referred to in Article 6 (1) for the performance of the statutory tasks. It is also possible to provide information on the tax value of the property, together with the identity of the taxable person, on request.
The information referred to in paragraph 2 may be disclosed by means of a technical service or by electronic means. (18.11.2013/813)
L to 813/2013 (3) entered into force on 1 December 2013.
Without prejudice to the right of a party to access to confidential documents, the municipality, the church and the People's Pension Fund shall have the right, on request, to obtain the tax information necessary for the performance of those documents. The judicial function of the tax beneficiary under the law.
Without prejudice to the obligation of professional secrecy, the tax administration may provide, upon request, the necessary information to the authorities of the municipality and of the Evangelical Lutheran and Orthodox churches for the purpose of resolving tax relief cases.
Notwithstanding the confidentiality rules, the tax administration may provide the Ministry of Finance with tax information necessary for the preparation of the tax legislation and the State budget.
Without prejudice to the obligation of professional secrecy, the tax administration may:
(1) the information necessary for the delivery of the advance arrest of taxable persons identified by the employer or equivalent payment to the payer;
(2) For the purpose of forwarding the advance arrest of the taxable person to the benefits of the pension and benefits, the withholding of information and any other relevant information.
(13/04/2013)L to 79/2014 (1) entered into force on 1 December 2014. The previous wording reads:
Without prejudice to the obligation of professional secrecy, the tax administration may:
(1) the information necessary for the delivery of the advance arrest of taxable persons identified by the employer or equivalent payment to the payer;
(2) the payment of the advance of the advance on the advance of the payment of the advance by the taxable person to the payer of the pensions and benefits, and any other relevant information;
(3) the construction employer or the safety (738/2002) Article 52a Shall be informed by the Executive Director of the joint construction site for the purpose of the identification of the tax numbers of the workers identified by this person, for use in the Law on the tax number and on the construction tax code register (191/2011) For the intended purpose.
Without prejudice to the confidentiality rules, the tax administration may issue, on request, the provision of social and unemployment benefits, insurance-based contributions and other similar benefits to all taxable persons. Information necessary for the purposes of withholding tax, to the National Pensions Office, the unemployment fund, the insurance institution and any other entity that pays those benefits. The information required for the purpose of providing advance arrest is the identity number of the taxable person, the withholding tax and the information on the income limit determined on the basis of the annual report.
The information referred to in this section may also be provided by means of a technical service.
The information referred to in paragraph 2 may be provided where the applicant has submitted an acceptable explanation as to how the use of the data is controlled and how it ensures that the data is not used for purposes other than the withholding of the withholding. The tax administration may attach to its decision the provisions on the use and control of data and protection. Any unnecessary information should be discarded annually and disposed of by the tax administration, subject to the provisions adopted by the Tax Administration.
Without prejudice to confidentiality rules, the tax administration may, by means of a general information network, provide the service user identified by the payment and notification system of the small employer:
(1) for the purpose of withholding an advance, the information necessary for the identification of the operator of the service;
(2) information on the tax number of its employees identified by the operator of the construction service, for the purposes laid down in the Law on the tax number and the construction tax code register.
The tax administration may, notwithstanding the provisions of confidentiality, transfer the necessary information relating to changes in the remuneration of work and access to the advance in advance for the purpose of detention, in the system of payment and notification of the small employer, in which: The worker may continue to transfer the data to the service user in accordance with the law on the payment and notification services of the small employer; (658/2004) Provides. (17/10/2015)
L to 14/04/2014 (6) entered into force on 1 December 2014.
Without prejudice to the obligation of professional secrecy, the tax administration may:
(1) the construction employer or the safety (738/2002) Article 52a Shall be informed by the Executive Director of the joint construction site for the purpose of the identification of the tax numbers of the workers identified by this person, for use in the Law on the tax number and on the construction tax code register (191/2011) For the intended purpose;
(2) the tax number of the persons identified by this person for the purposes of monitoring compliance with the law on safety at work.
The information may also be provided by means of a technical service or by electronic means.
L to 79/2014 Article 17a entered into force on 1 December 2014.
Without prejudice to the confidentiality rules, the tax administration may, acting on its own initiative, provide tax information with the identity of the taxable person: (24/05/499)
L to 499/2015 The amended recital enters into force on 1 December 2015. The previous wording reads as follows: Without prejudice to the obligation of professional secrecy, the tax administration may, acting on its own initiative, provide tax information with the identity of the taxable person:
1) Criminal law Article 29 (9) of Chapter 29 (2) to the authority of the State or municipality referred to in paragraph 2, to any other public body or to any other entity or foundation, if there is reason to suspect that someone has committed Chapter 29 of the criminal code A criminal act within the meaning of Articles 5 to 8, to which it may be necessary to provide information;
(2) to the authority of the State or of the municipality or to any entity entrusted with public functions in order to comply with the supervisory obligation laid down by law or regulation, where there is reason to suspect that a criminal offence has been committed The punishment is more than six months' imprisonment and for which information may be necessary;
(3) a statutory pension or accident insurance authority, a pension or accident insurance institution or an equivalent entity or a responsible entity, or a supervisory obligation under their law or regulation; , where there is reason to suspect that neither the employer nor the employer or any other person liable for payment of a payment has fulfilled its obligation of payment under the law or regulation;
(4) information which may be relevant to the Authority under the supervision of a health authority in respect of compliance with the law on the clearing and settlement of the subscriber; (1233/2006) ; (26.6.2009/525)
(5) the business ban on the business of the police under the control of a business ban which may be relevant to the enforcement of the business ban; (187.2008/504)
(6) suspicious transactions detected in the context of tax control by the financial intelligence unit, or where there is a suspicion of the funds in the transaction to be used to finance terrorist financing or to an undertaking which is punishable by it; (29.12.2015)
(6) suspicions of suspicious transactions detected in the context of tax control by the financial intelligence unit, or where there is a suspicion of the funds included in the transaction to finance terrorist financing or to a firm which is punishable. (187.2008/504)
(7) Financial supervision to fulfil the disclosure obligation of a foreign management company and the tax information of the management company and the taxable person, which may be relevant for the purpose of assessing whether a foreign management company In the case of the management of the investment fund established in Finland, an essentially infringement of the law in force in respect of the protection of the public interest in Finland (48/1999) Article 18j Intended; (28.12.2016)
(8) The Law on Banking Supervision (986/2012) The tax information required for the submission of an opinion on the obligation and criteria for the payment of the bank tax referred to in paragraph 3; (24/05/499)
L to 499/2015 Paragraph 8 shall enter into force on 1 December 2015. The previous wording reads:
(8) The Law on Banking Supervision (986/2012) The tax information required for the submission of an opinion on the obligation and criteria for the payment of the bank tax referred to in paragraph 3. (28.12.2016)
(9) The Ministry of Patents and Registration of Foundations and Foundations (487/2015) in Chapter 1, Article 8 Information which may be relevant for the supervision of a foundation within the meaning of Article 14 of Chapter 14 of the Foundation Act; (18.09.2015/1146)
L to 114/2015 The amended paragraph 9 shall enter into force on 1 January 2016. The previous wording reads:
(9) The Ministry of Patents and Registration of Foundations and Foundations (487/2015) in Chapter 1, Article 8 Information which may be relevant for the supervision of a foundation within the meaning of Article 14 of Chapter 14 of the Foundation Act. (24/05/499)
L to 499/2015 Point 9 shall enter into force on 1 December 2015.
(10) Patents and the audit control of the Board of Auditors in the form of fiscal surveillance or otherwise identified by the auditors, the statutory auditor's activities and other matters relating to the taxable person, which may be relevant to the auditor 's Surveillance. (18.09.2015/1146)
L to 114/2015 Paragraph 10 shall enter into force on 1 January 2016.
Without prejudice to the obligation of professional secrecy, the tax administration may, acting on its own initiative, issue a law on the administration of (237/2008) in Article 18 The tax information necessary for the preliminary investigation, prosecution and court proceedings of these offences. (18.4.2008/259)
Confidential information received under this section may continue to be disclosed for the purpose of detection and prosecution of criminal offences. Data should be discarded as soon as they are not required if, given the specific nature of the task, it is not necessary to maintain permanently.
Notwithstanding the obligation of professional secrecy, the tax administration may, at the request of an individual, issue tax information, together with the identity of the taxable person:
(1) prosecuting and pre-trial authorities for the purpose of preventing, detecting and prosecuting criminal offences;
(2) prosecuting and investigating authorities for the purpose of investigating or extending a business ban, and for the police to carry out a business ban;
(3) Prosecution and pre-trial authorities and courts Article 2 (2) of the Criminal Code For the purpose of determining the amount of the daily fine; the information may also be provided by means of a technical service.
Article 18 (2) and Article 19 (1) (1) (1) (1) of the Rules of Procedure of the Court of Justice of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Union Of the relevant criminal proceedings in respect of the relevant criminal proceedings.
The obligation laid down in Article 12 (1) of the Law of the Court of Justice to refuse to testify shall not be subject to proof of the tax information referred to in paragraph 1 of this Article in the proceedings of the relevant criminal proceedings.
L to 25/2015 Article 19a shall enter into force on 1 January 2016.
Without prejudice to the obligation of professional secrecy, the tax administration may:
(1) the identity of the employer or other income payer, as well as the tax information necessary for the enforcement or other implementation; the information may also be provided with the relevant consent, including through a technical service;
(2) information necessary for the handling of aid or assistance to public bodies, public bodies and other bodies providing support or assistance to undertakings, business, employment, agricultural and other public funds, public bodies and other entities; With the identification of the aid or the applicant's outstanding and unpaid taxes; the information may be given without the consent of the person concerned;
3) in the registry office; (166/1996) For the purposes of checking the data of the population information system for the purposes of the verification of the population information system, the address of the person, the identification of the building and the information on who owns the property, the building or the apartment; As well as the apartment building, information as to whether the apartment is occupied by the owner; the information may also be provided by means of a technical service;
(4) For the purposes of payment and recovery of loans, interest rate subsidies and State guarantees, and the tax information necessary for the purposes of payment transactions, the recipient of the loan, the beneficiary of the interest subsidy, the recipient of the State guarantee and the The income and wealth of the applicant for payment, as well as the taxes due and unpaid;
(5) to the Authority (1047/2001) Information on the lotteries and the lotteries carried out by the taxable person for the purposes of the application of the authorisation procedure for the implementation of the lotteries; (29.12.2015)
(6) For the purposes of the assessment referred to in Article 18j of the Investment Fund Act, the necessary information on the liability of the foreign management company and the tax collection of the taxable person related to the obligation to collect taxes; (28.12.2016)
7) Tax information necessary for issuing an opinion on the obligation and criteria for the payment of a bank tax, as referred to in Article 26 (3) of the Banking Tax Act. (28.12.2016)
On the basis of the information held by the tax administration, the tax administration shall maintain a register of corporate tax debts and non-reporting obligations ( Tax liability register ) As provided for in this Chapter. The enterprise means the undertaking and entity referred to in Article 3 (1) (2), (4) and (5) of the company and the Community information system, as referred to in Article 3 (1) (2), (4) and (5) of the CIS, and the natural person referred to in paragraph 1 of that Article. The estate listed in the register of trade registers or VAT taxable persons.
The purpose of the tax debt register is to improve the performance of the tax levy and the reporting obligation, as well as the execution of the clearing obligations imposed on the trader.
L to 79/2014 Article 20a entered into force on 1 December 2014.
The following information shall be entered in the register:
(1) the name of the undertaking and the company and entity identifier;
(2) knowledge of the existence of a tax liability of at least eur 10 000 or more taxes and charges levied by the tax administration which do not constitute a payment scheme by the tax administration; or A provision on the suspension of enforcement of the review authority;
(3) information on the non-disclosure of the obligation to indicate whether the company has been negligent in the notification of VAT or withholding and employer's social security contributions.
The data relating to the undertaking may be entered in the Register of Tax on the Register at the earliest two weeks after the date on which the undertaking is considered to be (604/2009) Where the company has been informed of an account in which the company has been reminded of the sign of non-compliance with the tax debt registry. If the non-compliance concerns the fulfilment of the obligation to declare or other than the tax or payment referred to in Article 1 (2) and (3) of the Tax Code, the time limit shall be two weeks from the date on which the reminder was sent by post. In addition, the tax or tax liability referred to in Article 1 (2) and (3) of the Tax Code is not entered in the register until it has been removed from the tax account for recovery measures.
The information on the tax liability and the non-disclosure requirement shall be entered in the register on the last day of the month during which the conditions for entry in the register provided for in paragraph 2 have been fulfilled.
The data relating to the undertaking may be entered in the register without prejudice to paragraph 2, if the reminder could not be transmitted by post due to incomplete contact details of the undertaking.
As regards the tax liability under this law, the tax administration, which is the result of an increase in the tax, penalties or negligence on the basis of any other penalty imposed or payable under tax law, or The recovery of the amount to be recovered from the tax account, with the exception of the tax increase and the (1556/1995) Of the European Union.
L to 79/2014 Article 20b entered into force on 1 December 2014.
The information on the tax liability shall be removed from the tax liability register without delay following the payment of the tax debt to the amount provided for in Article 20b (1) (2) and by electronic means, as provided for in Article 20 (1) (2). The tax administration, the payment arrangement or the tax administration have been informed of the decision to suspend the enforcement of the review authority. If the total number of tax liabilities is less than that, then the information on the tax liability shall also be deleted from the register without delay.
The notification of non-compliance shall be deleted from the register without delay after the notification obligation has been fulfilled, but no later than six months after the end of the period of notification to which the obligation to provide The omission applies.
Records shall be kept for five years after the end of the year in which the information on the tax liability or the non-disclosure obligation has been removed from the register.
L to 79/2014 Article 20c entered into force on 1 December 2014.
Every person shall have the right to receive the information stored in the register of companies other than the natural person referred to in Article 20a (1) and the estate registry, as referred to in Article 20a (1). By way of derogation from Article 16 of the Law on the operation of public authorities, the tax administration shall provide information only through an information service on the network service, unless otherwise provided for in this or other law.
The information referred to in paragraph 1 shall not apply to: (527/2007) in Article 21 Provides for the entry of information from the public register to the credit data register.
L to 79/2014 Article 20d entered into force on 1 December 2014.
Notwithstanding the confidentiality rules, the tax administration may provide the particulars listed in Article 20a (1) and registered in the register of death certificates:
(1) for the purpose of fulfilling the clearing obligation provided for in Article 5 (1) (3) of that law, within the meaning of Article 5 (1) (3) of the Law on the clearing obligation and liability of the subscriber;
(2) Public procurement law (168/2007) For the purposes of Article 54 (1) (5) of the Law referred to in Article 54 (1) (5) of that Law, the tenderer referred to in the law referred to in Article 54 (5) of that Law, may be provided, even if the acquisition does not have a value or other The reason for the application of the above law.
In the cases referred to in paragraph 1, information on an individual undertaking may be transmitted by means of an electronic survey system to a subscriber or contracting entity that can be identified in a reliable manner by the tax administration. The tax administration monitors the use of the information system as expressly provided for.
The tax administration may decide to provide the data stored in the register by means of a technical service or otherwise electronically to the subscriber or contracting entity for the purposes laid down in paragraph 1. The provision of information requires the subscriber or contracting entity to provide a report on the proper protection of data to the tax administration.
L to 79/2014 Article 20e entered into force on 1 December 2014.
L to 79/2014 Entered into force on 1 December 2014.
Tax collection law (2006) And tax credit law (604/2009) On the basis of the taxes on vat and on the withholding tax and on the employer's social security contributions, taxes on outstanding and unpaid taxes may be declared to be published in a special form of taxes.
The information to be published is subject to a tax and payment obligation:
(1) name;
(2) the trade name and the company and community symbol;
(3) Subject to Article 24 (1) (31) or Article 25 (4) of the Population Information Act, the known domicile of the tax administration;
4) the tax rate and the amount of the tax balance, together with penalty penalties.
Population data L 507/1993 Has been repealed by L 661/2009 , see On the Population Information System and the certification services of the Population Register Centre 661/2009 Chapter 4 .
The Supreme Administrative Court and the Administrative Court may publish a judgment in the tax case, as well as of a preliminary ruling of the central tax committee, in accordance with the form of a preliminary ruling or a summary, in such a way as to avoid the name of the taxable person or of the Information concerning a private natural person, of which the taxable person would be identifiable.
Everyone is obliged to keep secret what is expressed in the Grand Revenue Board and the Tax Corrections Board when dealing with a preliminary ruling and an appeal.
The confidentiality period of the tax documents is 50 years. The same period of confidentiality also applies to information covered by professional secrecy.
The retention period shall be calculated from the date on which the document is relevant or, unless there is a date, from the beginning of the year following the expiry of the tax or tax period.
More detailed provisions on the implementation of this law will be adopted by the Regulation.
This Act shall enter into force on 1 January 2000.
Article 7 of this law on public access to financial statements shall apply to the information for the financial years ending on 1 January 2006 and after that date. (20.12.2002/1166)
This law will repeal:
1) The Law of 30 April 1999 on the transfer of tax information for the purposes of fines (558/1999) ;
(2) the Act of 18 December 1995 on the taxation procedure (1558/1995) Article 93a And Article 95 (3), as amended by Law No 1104/1997;
(3) the advance law of 20 December 1996; (1118/1996) § 60 , as amended by Law No 1106/1997;
(4) the transfer tax law of 29 November 1996 Article 64 (1) of the ec Treaty Article 4, as amended by Law No 1107/1997;
5) The Tax Administration Act of 18 December 1995 (1557/1995) Article 4, as amended by Law 1105/1997;
6) On 26 June 1992, the Code of (552/1992) And Article 21 (2), as set out in Article 21 (2) of Law 652/1995;
7) On 6 August 1943, the stamp (662/1943) Articles 100c and 100d , as set out in Law 1007/1981, Article 101a, as amended by Law No 812/1989 and Article 1010b of Law No 650/1995;
(8) inheritance and gift taxes of 12 July 1940 (378/1940) Article 3, as amended by Law 507/1998; and
(9) The Law of 18 December 1995 on the taxation of employees from abroad (1551/1995) Paragraph 1.
On the basis of the provisions in force on the basis of the provisions in force at the time of entry into force of this Act, information on a single taxable person may be provided. The information shall be provided by means of a non-taxable person's identification code or address or other contact information.
The tax administration may, until 24 October 2001, provide all the information relating to the taxable person in general and any other information necessary for the submission of an advance arrest for the supply of advance arrest to the persons liable to pay: Benefits for unpredetermined persons on a national basis. The information may be provided, provided that an explanation has been given to the Tax Government as to how the use and protection of the data is organised.
THEY 149/1999 , VaVM 30/1999, HaVL 10/1999, EV 131/1999This Act shall enter into force at the time of the Council Regulation.
THEY 234/2001 , VaVM 2/2002, EV 45/2002
This Act shall enter into force on 1 January 2003.
Article 26 (2) does not apply to financial statements which have become public before the entry into force of this Act.
THEY 237/2002 , VaVM 29/2002, EV 182/2002
This Act shall enter into force at the time of the Council Regulation.
THEY 95/2004 , VM 6/2004, EV 102/2004
This Act shall enter into force on 15 December 2005.
THEY 118/2005 , VaVM 23/2005 EV 142/2005
186/2005 , VaVM 35/2005 EV 175/2005
This Act shall enter into force on 1 January 2006.
The provisions in force at the time of entry into force of this Act shall be governed by the provisions in force since the entry into force of this Act in the fiscal year 2005 and the tax years submitted.
THEY 144/2005 , VaVM 44/2005, EV 218/2005
This Act shall enter into force on 1 January 2006.
THEY 212/2005 , VaVM 43/2005 EV 215/2005
This Act shall enter into force on 1 January 2007.
THEY 82/2006 , LaVM 14/2006, EV 154/2006
This Act shall enter into force on 1 May 2008.
THEY 148/2007 , VaVM 5/2008, EV 25/2008
This Act shall enter into force on 1 August 2008.
THEY 25/2008 , HaVM 8/2008, EV 77/2008
This Act shall enter into force on 1 September 2009.
THEY 50/2009 , TyVM 5/2009, EV 62/2009
This Act shall enter into force on 14 August 2009.
Article 21, which entered into force upon entry into force, shall apply until 31 December 2009. (16/10/2009)
THEY 221/2008 , VaVM 7/2009, EV 66/2009
This Act shall enter into force on 21 October 2009.
The law is already applicable from 14 August 2009.
THEY 129/2009 , VaVM 12/2009, EV 115/2009
This Act shall enter into force on 1 January 2010.
The law applies for the first time to the tax information provided by the tax year 2006.
THEY 133/2009 , VaVM 39/2009, EV 208/2009
This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
This Act shall enter into force on 15 October 2010.
The law applies for the first time to data relating to the taxation of 2009.
From the date of entry into force of the Act and thereafter, the public income tax and asset tax information on the tax year 2008 and the previous tax years may be disclosed only to the individual taxable person. Information shall be provided in such a way as to exclude the taxable person's home municipality if the contact details of the taxable person are protected by the Article 24 of the ec Treaty Of Article 1 (1) (31) or of the Population Information System and the Census (661/2009) On the basis of paragraph 1.
THEY 72/2010 , VaVM 24/2010, EV 117/2010
This Act shall enter into force on 15 December 2011.
THEY 58/2011 , VaVM 8/2011, EV 45/2011
This Act shall enter into force on 31 December 2011.
THEY 113/2011 , TaVM 10/2011, EV 100/2011, Directive 2009 /65/EC of the European Parliament and of the Council (32009L0065); OJ L 302, 17.11.2009, p. 32, Commission Directive 2010 /43/EU (32010L0043); OJ L 176, 10.7.2010, p. 42, Commission Directive 2010 /44/EU (32010L0044); OJ L 176, 10.7.2010, p. 28, (corrected by OJ L 179, 14.7.2010, p. 16), Directive 2010 /78/EU of the European Parliament and of the Council (32010L0078); OJ L 331, 15.12.2010, p. 120
This Act shall enter into force on 1 January 2013.
THEY 28/2012 , VaVM 14/2012, EV 66/2012
This Act shall enter into force on 1 January 2013.
THEY 167/2012 , TaVL 46/2012, VaVM 34/2012, EV 165/2012
This Act shall enter into force on 1 December 2013.
THEY 76/2013 , THEY 102/2013 , VaVM 18/2013, EV 123/2013
This Act shall enter into force on 1 January 2014.
The law applies to investments reported as tax relief for investment activities in force in the period from 2013 to 2015.
THEY 105/2013 , THEY 181/2013 , VaVM 22/2013, EV 148/2013
This Act shall enter into force on 1 December 2014.
The provisions of Chapter 3a of this Act shall also apply to the tax debt incurred before the entry into force of the law and to the non-disclosure of the obligation to notify before the law enters into force. Before the entry into force of the law, the tax administration may issue reminders referred to in Article 20b (2) and take other measures necessary for the implementation of the law.
THEY 204/2013 , VaVM 8/2014, PeVL 4/2014, EV 89/2014
This Act shall enter into force on 1 December 2014 and shall apply for the first time to the data for the tax year 2015.
THEY 106/2014 , VaVM 10/2014, EV 103/2014
This Act shall enter into force on 1 December 2015.
THEY 166/2014 , LaVM 20/2014, EV 276/2014
This Act shall enter into force on 1 January 2016.
THEY 46/2014 , LaVM 19/2014, EV 274/2014
This Act shall enter into force on 1 January 2016.
THEY 254/2014 , TaVM 34/2014, EV 371/2014
